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(영문) 광주지방법원 2016.07.14 2016고단1371
조세범처벌법위반
Text

Defendant

A Imprisonment for six months, and each of the defendants corporation B shall be punished by a fine of seven thousand won.

except that this judgment.

Reasons

Punishment of the crime

Defendant

A is a person operating corporation B in Seo-gu, Seo-gu, Gwangju, and the defendant corporation B is a corporation established for the purpose of Gohap, timber, and internal wholesale and retail business.

1. Defendant A

A. On April 30, 201, the Defendant issued a false tax invoice or a false tax invoice at the above B office, while the fact was only supplied 640,000 won goods or services to E, and issued a false or false tax invoice at least 64 times from September 30, 201, including issuing a false tax invoice of KRW 10,110,000 in the transaction amount to E, from that time to September 30, 2015.

B. On July 25, 2011, the Defendant submitted a false or false list of accounts statements of individual tax accounts by submitting a false statement of tax accounts of KRW 131,808,500 (including KRW 2,065,500 issued to E on February 28, 2011, including KRW 5,580,000 issued to Construction on April 11, 201) with the tax account statement of KRW 620,574,874, total amount of tax supply by submitting a false statement of accounts of individual tax accounts, stating that the Defendant filed a list of accounts of individual tax accounts of total amount of KRW 620,574,874, as stated in subparagraph 1, to the Gwangju metropolitan tax office.

(2) On January 25, 2012, the Defendant submitted a false list of tax invoices by customer, stating that the sales account statement amounting to KRW 114,275,00,00, as stated in paragraph 1, as stated in paragraph 1, was issued by falsely issuing a tax invoice, and submitted a false list of tax invoices by customer, stating the total amount of KRW 445,229,35,355, as stated in paragraph 1.

(3) On July 25, 2012, the Defendant filed a false report on the confirmation of value-added tax with the North Gwangju metropolitan tax office around July 25, 2012, stating that the supply price of the tax invoice is KRW 569,324,62, as stated in paragraph 1, by issuing a false tax invoice equivalent to KRW 219,16,00, as stated in paragraph 1.

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